Article 4 - TOBACCO PRODUCTS TAX
- Section 400 - Short title - Tobacco Products Tax Enforcement Act of 2021
- Section 400.1 - Tobacco Products Tax Enforcement Unit
- Section 400.2 - Remittance of tax - Wholesaler monthly tax report
- Section 400.3 - Retailer or consumer backup tax - Vendor liability
- Section 400.4 - Remittance of backup tax - Filing of monthly report and affidavit
- Section 400.5 - Retailer purchases from licensed wholesaler required
- Section 400.6 - Tobacco Products Tax Enforcement Unit Revolving Fund
- Section 401 - Definitions
- Section 402 - Amount of tax
- Section 402-1 - Additional tax on tobacco products - Rates - Apportionment of revenues
- Section 402-2 - [Repealed]
- Section 402-3 - Tobacco products tax in addition to tax levied in Sections 402 to 402-1 - Rates - Apportionment
- Section 403 - Payment of tax by wholesalers
- Section 403.1 - Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes
- Section 403.2 - Unlawful products - Prima facie evidence of violation
- Section 404 - Transactions subject to taxation - Revenue purpose - Disposition of revenue
- Section 405 - [Repealed]
- Section 406 - [Repealed]
- Section 407 - Regulations - Punishment for prohibited practices or hindering inspection
- Section 408 - [Repealed]
- Section 409 - [Repealed]
- Section 410 - Administration and enforcement of Article
- Section 411 - [Repealed]
- Section 412 - Untaxed merchandise - Surety or bond - Tax
- Section 413 - Right to carry untaxed products - Sale of products by carrier - Statement of consignment - Violations
- Section 414 - Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations
- Section 415 - Wholesale and retail licenses required - Application - Penalties
- Section 416 - [Repealed]
- Section 417 - Seizure of products and vehicles for violations
- Section 418 - Transportation or possession of products for which taxes have not been paid - Penalties
- Section 419 - Exempt sales
- Section 420 - Rules and regulations
- Section 420.1 - Maintenance of copies of invoices or equivalent documentation
- Section 421 - Restriction on exempt sales - Possession by others
- Section 422 - Sellers or distributors - Compliance - Revocation of license
- Section 423 - Intention of Legislature